Article Per Year (5 Year)
p-Index From 2021 - 2026
2.957
P-Index
This Author published in this journals
All Journal Journal of Economics, Business, & Accountancy Ventura I-ECONOMICS: A Research Journal on Islamic Economics AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Asia Pacific Fraud Journal Jurnal Riset Akuntansi Aksioma SULUH: Jurnal Abdimas Jurnal Ilmiah Manajemen Kesatuan Ilmuna: Jurnal Studi Pendidikan Agama Islam Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Jurnal Akuntansi dan Keuangan Islam (JAKIs) Journal of Islamic Contemporary Accounting and Business NALAR FIQH: Jurnal Hukum Islam JAS (Jurnal Akuntansi Syariah) JPS (Jurnal Perbankan Syariah) Al-Bahtsu: Jurnal Penelitian dan Pendidikan Islam
Sulhani, Sulhani
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

Published : 26 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 26 Documents
Search

 1   2   3 
The Effect of Financial Soundness Level on Premium Growth of Companies Listed in AASI Andika Rizki Pradana; Sulhani
Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 2 (2024): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v2i2.426

Abstract

Analyze how the effect of financial health level as measured by liquidity ratio, investment balance ratio with liabilities, investment income ratio, claim expense ratio, tabarru' fund change ratio, and risk-based capital ratio on premium growth of Islamic insurance companies listed in the Indonesian Sharia Insurance Association (AASI) for the period 2018-2022. Quantitative research using panel data regression analysis with SPSS 26 program.There is a significant influence between the variable ratio of investment income on the growth of premiums of Islamic insurance companies indicated by a partial significance test value of 0.044 <0.05 and there is also an influence between the variable ratio of changes in tabarru's funds on the growth of Islamic insurance premiums indicated by a partial significance test value of 0.007 <0.05. Meanwhile, there is no influence between the variables of liquidity ratio, investment balance ratio with liabilities, claim expense ratio, and risk-based capital (RBC) ratio on the growth of premiums of Islamic insurance companies.
Determinan Shopping Opinion: Perspektif Klien Dan Kantor Akuntan Publik Alfina Dhia Ulfa; Sulhani Sulhani
JAS (Jurnal Akuntansi Syariah) Vol 5 No 1 (2021): JAS (Jurnal Akuntansi Syariah) - June
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v5i1.328

Abstract

This study analyzes the effect of audit market competition, client size, and financial distress on shopping opinions. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange for 2016 to 2017. The data used in the study were 76 data from the company's annual reports. The data analysis method used was binary logistic regression. This study indicates that audit market competition and client size do not affect shopping opinion practices. However, financial distress has a significant positive effect on the tendency to practice shopping opinion. This indicates that a company with an excellent financial condition chooses to change its auditor compared to the same auditor; this is done because financially, the company can change public accounting.
Menyingkap Fungsi Sosial Perbankan Syariah Dan Pengaruhnya Terhadap Kinerja Keuangan Sulhani Sulhani; Abdul Mughni
JPS (Jurnal Perbankan Syariah) Vol 3 No 2 (2022): JPS (Jurnal Perbankan Syariah) - October
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v3i2.737

Abstract

The social function of Islamic banking is an essential factor in the existence of Islamic banking, and research is still lacking. This study aims to analyze the trend of the social function of Islamic banking, its reporting conformity with accounting standards, and its effect on the financial performance of Islamic banking. The population of this study is Islamic Commercial Banks (ICB) registered with the Financial Services Authority (FSA) from 2014-2019. The sampling technique used purposive sampling and obtained 59 samples. The method of analysis used descriptive analysis and multiple linear regressions. The results show that fines and non-halal income still dominate the social function instrument. Social functions such as zakat, infaq, alms, and waqf tend to be low. Social reports in the form of sources and uses of zakat funds are sufficient. Reports on sources and uses of benevolent funds are also in the sufficient category, but the percentage value is lower. Internal zakat positively affects the performance of Islamic banking as measured by Return on Assets (ROA) and Operating Expenses on Operating Income (BOPO). Other variables do not affect the performance of Islamic banking as measured by ROA, BOPO, and Non-Performing Financing (NPF). This research theoretically confirms that internal zakat can encourage the growth of Islamic banking. Islamic banking must pay attention to social functions, especially zakat, an order from Islam.
Optimizing the internal control at BASNAZ to Mitigate Fraud Risks with COSO Cube Model (Study Case of Bandar Lampung’s BAZNAS) Putri, Cyntika Desmita Sabilla; Sulhani, Sulhani
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the effectiveness of the internal control system of Sharia accounting at the National Zakat Agency (BAZNAS) of Lampung City in order to increase public trust. Given the important role of public trust in the continuity of BAZNAS operations, the problem of corruption is a major concern. The corruption case involving the BAZNAS treasurer in Bengkulu in 2022 and in East Tanjung Jabung, Jambi in 2023 is the background of this study. Using a qualitative descriptive analysis method, data was collected through literature studies and semi-structured interviews with two sources: Head of the Secretariat Mr. Doni Peryanto and the Finance and Reporting Division Mrs. Nurma Yulia. Interviews were conducted using the COSO model to ensure clear boundaries and data validity. The results of the study indicate that the control environment, control activities, risk determination, and information and communication at BAZNAS Lampung City have been running effectively but still need improvement. Recommendations for improvement include the implementation of an oath for all employees, stricter employee selection, stricter expenditure authorization procedures, and the provision of financial reports on the website and employee assessments based on key performance indicators. This study provides insight into internal control optimization steps to improve transparency and accountability of BAZNAS Lampung City.
Peningkatan Literasi dan Pendampingan Perpajakan Pada Lembaga Nirlaba (Studi Pada Pondok Pesantren dan Yayasan) sulhani, Sulhani; Febriani, Dewi; Adiningsih, Tutut; Pramono, Sigid Eko; Zarkasyi, Wahyudin; Winarningsih, Srihadi; Sukmadilaga, Citra
Aksiologiya: Jurnal Pengabdian Kepada Masyarakat Vol 9 No 1 (2025): Februari
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/aks.v9i1.16228

Abstract

Perpajakan memiliki peran penting bagi pembangunan bangsa Indonesia. Setiap individu atau entitas berbadan hukum memiliki kewajiban perpajakan tidak terkecuali pondok pesantren dan yayasan. Beberapa permasalahan yang sering muncul terkait perpajakan pada pondok pesantren dan yayasan diantaranya terkait dengan perhitungan dan pelaporan pajak badan tahunan, pajak atas penghasilan karyawan, pajak atas dana Bantuan Operasional Sekolah (BOS) serta pajak atas aset hibah dan warisan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi perpajakan pada pondok pesantren dan yayasan serta implementasi perhitungan perpajakan melalui pendampingan perpajakan. Metode yang digunakan adalah sosialisasi dan pendampingan konsultasi terkait dengan regulasi perpajakan dan aplikasinya pada pondok pesantren dan Yayasan. Sosialisasi dilakukan dalam bentuk webinar sedangkan pendampingan dilakukan dalam bentuk konsultasi atas permasalahan perpajakan yang dihadapi oleh pondok pesantren dan yayasan. Hasil dari kegiatan pendampingan ini menunjukkan bahwa pengetahuan perpajakan pada pondok pesantren dan Yayasan meningkat namun belum pada level yang sangat baik, sehingga diperlukan upaya sosialisasi secara terus menerus dan juga pendampingan konsultasi secara langsung masalah-masalah perpajakan yang dihadapi oleh pesantren dan Yayasan.
The Influence of Sharia Accounting Understanding and the Use of Accounting Applications on the Quality of Financial Reporting Maulidia, Riza; Risnaeni, Umi Suswati; Farid, Muhammad; Urmila, Titin; Sulhani, Sulhani
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 1 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i1.522

Abstract

This study aims to analyze the influence of Sharia accounting understanding and the use of accounting applications on the quality of financial reporting preparation based on Sharia Financial Accounting Standards (SFAS) at The National Board of Zakat (Badan Amil Zakat Nasional or BAZNAS) Lumajang. This research employs a quantitative method by collecting data through surveys and statistical analysis. The results indicate that Sharia accounting understanding significantly affects the quality of financial report preparation at BAZNAS. Furthermore, the use of accounting applications also has a significant impact on improving the quality of financial reporting preparation based on SFAS. These findings highlight the importance of Sharia accounting knowledge and technology utilization in enhancing financial reporting quality in zakat management institutions.
ANALISIS PENERAPAN WHISTLEBLOWING SYSTEM DAN DAMPAKNYA PADA PENCEGAHAN KECURANGAN KARYAWAN Yasir, Muhammad; Sulhani, Sulhani
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to evaluate the impact of the whistleblowing system on preventing employee kecurangan in Sharia commercial banks in Indonesia. It examines whether the system serves not only as a kecurangan detection tool but also as an effective preventive mechanism in Sharia banking operations. Using a quantitative approach, this research applies panel data regression analysis to assess the relationship between whistleblowing system implementation and kecurangan levels. The data is sourced from the annual reports of Sharia banks registered with the Financial Services Authority (OJK) from 2021 to 2023. Samples were selected through purposive sampling based on whistleblowing system implementation. The findings indicate that while the system effectively detects kecurangan, it does not significantly contribute to kecurangan prevention. Further improvements are needed to enhance its preventive function.
AUDIT DELAY DAN OPINI AUDIT Alaudin Johari, Sidqi; Firman Alkausar, Muhammad; Sulhani, Sulhani
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i2.7232

Abstract

Audit delays of financial reports and opini audit can affect investor confidence and the credibility of a company’s financial reports. This study aims to analyze audit delays and opini audit of PT Adhi Karya (Persero) Tbk from 2018 to 2022. The research method used is a descriptive analysis based on literature review and secondary data from the company’s financial reporting, independent auditor reports, and relevant regulations. The findings indicate that PT Adhi Karya consistently received an Unqualified Opinion (WTP) that shows the quality of financial reporting of PT Adhi Karya,Meanwhile, regarding audit delay, during the analysis period, PT Adhi Karya only experienced an audit delay exceeding the regulatory limit in 2019 due to project complexity and the impact of COVID-19, as well as the absence of an audited financial report for 2021, coinciding with changes in the Audit Committee structure. The primary factors contributing to audit delays include large-scale construction projects, changes in accounting regulations, and external challenges such as the pandemic. The study highlights the importance of strengthening internal audit governance and monitoring financial reporting to reduce audit delays and enhance transparency and stakeholder trust
EKSPLORASI METODE PENELITIAN ETNOGRAFI DALAM MEMAHAMI TRADISI KEAGAMAAN DI SEKOLAH ISLAM Sipangidoan Siregar, Renal; Sulhani, Sulhani; Eka Citra Dewi, Desy
Ilmuna: Jurnal Studi Pendidikan Agama Islam Vol. 7 No. 1 (2025): MARCH
Publisher : Program Studi Pendidikan Agama Islam STIT al Urwatul Wutsqo Bulurejo Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54437/ilmuna.v7i1.2481

Abstract

Ethnographic research is a very relevant approach to explore and understand local culture in depth, especially in the context of religious traditions in Islamic schools. By utilizing this method, researchers can explore the values, customs, traditions, and social practices that shape the identity of religious communities in Islamic schools. This article aims to examine the use of ethnographic research methods in studying cultural traditions in Islamic schools, identify the advantages and challenges faced, and provide recommendations for researchers interested in using this approach.  
The comparative analysis of discretionary accruals viewed from the styles of audit and IFRS adoption Sulhani, Sulhani; Darisman, Hangga
Journal of Economics, Business, and Accountancy Ventura Vol. 18 No. 3 (2015): December 2015 - March 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v18i3.513

Abstract

Discretionary accruals in auditing have been the essential factor. Therefore, an analysis of this factor viewed from different styles of audit and IFRS adoption can be more interesting to study. This study discusses financial statement comparabil-ity in terms of audit style and IFRS adoption. It took the sample consisting of 43 manufacturing companies listed in Indonesia Stock Exchange; all have published their financial statements for the period of 2010-2013. The data were analyzed by using Kruskal-Wallis test and Wilcoxon test. The results showed that financial statement with the same accounting standards and audited by the same big 4 auditors, subject to the same audit style, are more likely to have comparable dis-cretionary accruals than financial statement audited by different Big 4 firms with different styles. By comparable, it means that different financial statements in the same industry and the same accounting standard will have more similar discre-tionary accruals.
Co-Authors Abdul Mughni Abdul Mughni Adawiyah, Robi'Atul Adiningsih, Tutut Alaudin Johari, Sidqi Alfina Dhia Ulfa Alif Hidayatullah Andika Rizki Pradana Citra Sukmadilaga Darisman, Hangga Dewi Febriani Dewi Febriani Eka Citra Dewi, Desy Firman Alkausar, Muhammad Grandis Imama Hendra Hangga Darisman Hidayatullah, Alif Husnayayin, Atina Insani, Yulia Sifa Latifah, Siti Imroatul Lestari, Nopita Luqman Hakim Luqman Hakim Malasari, Junita Maulidia, Riza Mindani Mindani Mita Tarmiati Mohe Nur Cahyo Muhammad Farid Muhammad Yasir Naufal Al Baqir Nur Cahyo, Mohe Pirman, Riko Pramono, Sigid Eko Putri Syifa Amalia Putri, Cyntika Desmita Sabilla Rahma Wijayanti Rasito Rasito Rini Puspitasari, Rini Risnaeni, Umi Suswati Rochania Ayu Yunanda Rohim, Abd Sigid Eko Pramono Sipangidoan Siregar, Renal Siregar, Renal Sipangidoan Sugandi, Sugandi Sugiyarti Fatma Laela Sulistri, Sulistri Tri Endah Karya Lestiyani Triani, Sefti Urmila, Titin Winarningsih, Srihadi Zarkasyi, Wahyudin Zenubia Maulida Fitria